会计学院知识库

      近年来，为了应对生态环境问题逐渐凸显的问题，国家和社会开始积极探索实施碳审计、能源审计等新型审计模式，这些举措逐渐受到广泛关注。在推进国家治理体系与治理能力现代化的进程中，十九届四中全会强调了完善国家制度的重要性。针对国际上广泛存在的碳排放问题，习近平总书记重点强调我国到 2030年实现“碳达峰”以及到 2060 年实现“碳中和”的目标，以应对我国碳排放的严峻挑战。因此，在规划“十四五”发展，深入研究碳减排方法及其相关理论上显得尤为紧迫。

      本文参照《工业领域碳达峰实施方案》和《钢铁行业碳达峰行动实施方案》相关政策要求，结合当前国家“双碳”目标的背景下，围绕如何构建碳审计框架理论体系进行研究，并选取对“双碳”目标实现有重大影响的钢铁行业中的龙头企业——宝钢股份进行案例研究，探索出适合于宝钢股份的一套相对完整的碳审计框架理论体系，为国内钢铁行业制定可持续的碳减排策略以及政府制定低碳发展政策提供理论基础，进而为国家“双碳”目标做出行业内的积极贡献。

     希望本文可以为政府和其他审计机构对钢铁企业碳排放进行碳审计时提供参考，有效监督钢铁企业切实履行其碳减排的责任与义务，并进一步促进国家尽快实现“双碳”目标。

    In recent years, in order to deal with the increasingly prominent problems of ecological environment, the state and society have begun to actively explore the implementation of new development models such as carbon audit and energy audit, and these measures have gradually attracted wide attention. In the process of promoting the modernization of the national governance system and governance capacity, the Fourth Plenary Session of the 19th Central Committee stressed the importance of improving the national system.Therefore, in order to plan the development of the 14th Five-Year Plan, it is particularly urgent to study carbon emission reduction methods and related theories. 

    With reference to the relevant policy requirements of the Implementation Plan for Carbon Peaking in the Industrial Sector and the Implementation Plan for Carbon PeAking in the Steel Industry, and combined with the current national "dual carbon" goal, this paper studies how to build a theoretical system of carbon audit framework, and selects Baosteel, a leading enterprise in the steel industry that has a significant impact on the realization of the "dual carbon" goal, to conduct a case study. A relatively complete carbon audit framework theoretical system suitable for Baosteel has been explored to provide a theoretical basis for the domestic steel industry to formulate sustainable carbon emission reduction strategies and the government to formulate low-carbon development policies, thus making positive contributions to the national "double carbon" goal within the industry. 

    It is hoped that this paper can provide reference for the government and other audit institutions to conduct carbon audit on the carbon emissions of steel enterprises, effectively supervise the iron and steel enterprises to effectively fulfill their carbon emission reduction responsibilities and obligations, and further promote the country to achieve the "double carbon" goal as soon as possible.